Taxation (Cross-border Trade) Act 2018

Section 10

SCHEDULE 3 U.K. Eligible developing countries

PART 1 U.K. Introduction

1 U.K. For the purposes of section 10—

(a) a country or territory is an “eligible developing country” if it is listed in Part 2 or Part 3 of this Schedule;

(b) a country or territory is a “least developed country” if it is listed in Part 2 of this Schedule.

Commencement Information

I1 Sch. 3 para. 1 in force at 23.1.2019 by S.I. 2019/69, reg. 2

PART 2 U.K. Least developed countries

Commencement Information

I2 Sch. 3 Pt. 2 in force at 23.1.2019 by S.I. 2019/69, reg. 2

Afghanistan

Angola

Bangladesh

Benin

Bhutan

Burkina Faso

Burundi

Cambodia

Congo (Democratic Republic)

Djibouti

East Timor

F1 ...

Eritrea

Ethiopia

Gambia (The)

Guinea

Guinea-Bissau

Haiti

Kiribati

Laos

Lesotho

Liberia

Madagascar

Malawi

Mali

Mauritania

Mozambique

[F2 Myanmar]

Nepal

Niger

Rwanda

Sao Tome and Principe

Senegal

Sierra Leone

Solomon Islands

Somalia

South Sudan

Sudan

Tanzania

Togo

Tuvalu

Uganda

Vanuatu

Yemen

Zambia

Textual Amendments

F1 Words in Sch. 3 Pt. 2 omitted (31.12.2020) by virtue of The Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438), regs. 1(2), 30(a)(ii) (with reg. 1(4)); S.I. 2020/1643, reg. 2, Sch.

F2 Word in Sch. 3 Pt. 2 substituted (31.12.2020) by The Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438), regs. 1(2), 30(a)(i) (with reg. 1(4)); S.I. 2020/1643, reg. 2, Sch.

PART 3 U.K. Other eligible developing countries

Commencement Information

I3 Sch. 3 Pt. 3 in force at 23.1.2019 by S.I. 2019/69, reg. 2

[F3 Algeria]

Armenia

Bolivia

Cameroon

Cape Verde

Congo

Cook Islands

Egypt

El Salvador

[F4 Eswatini]

Georgia

Ghana

Guatemala

F5 . . .

Honduras

India

Indonesia

Ivory Coast

Jordan

Kenya

Kosovo

Kyrgyzstan

Micronesia

Moldova

Mongolia

Morocco

F5 . . .

Nicaragua

Nigeria

Niue

Occupied Palestinian Territories

Pakistan

Papua New Guinea

Philippines

F5 . . .

Sri Lanka

Syria

Tajikistan

F5 . . .

Tunisia

Ukraine

Uzbekistan

Vietnam

Zimbabwe

Textual Amendments

F3 Word in Sch. 3 Pt. 3 added (31.12.2020) by The Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438), regs. 1(2), 30(b)(i) (with reg. 1(4)); S.I. 2020/1643, reg. 2, Sch.

F4 Word in Sch. 3 Pt. 3 substituted (31.12.2020) by The Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438), regs. 1(2), 30(b)(iii) (with reg. 1(4)); S.I. 2020/1643, reg. 2, Sch.

F5 Words in Sch. 3 Pt. 3 omitted (31.12.2020) by virtue of The Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438), regs. 1(2), 30(b)(ii) (with reg. 1(4)); S.I. 2020/1643, reg. 2, Sch.

PART 4 U.K. Power to amend Parts 2 and 3

2 (1) The Secretary of State may by regulations add countries or territories to or remove them from a list in Part 2 or 3 if the Secretary of State is satisfied that— U.K.

(a) in the case of the list in Part 2, the country or territory has become, or ceased to be, a least developed country or territory;

(b) in the case of the list in Part 3, the country has become, or ceased to be, a country or territory that is similarly situated to the other countries and territories listed in Part 3, in terms of its economic characteristics.

(2) In determining whether a country or territory has become or ceased to be a least developed country or territory, the Secretary of State must have regard to its classification by the United Nations.

(3) In determining whether a country or territory has become or ceased to be similarly situated to the other countries and territories listed in Part 3, the Secretary of State must have regard, among other things, to its classification by the World Bank.

(4) The Secretary of State may by regulations amend a list in Part 2 or 3 to reflect a change in the name of a country or territory.

Commencement Information

I4 Sch. 3 para. 2 in force at 23.1.2019 by S.I. 2019/69, reg. 2